Group 1 - The article discusses the process for individual business operators to apply for resuming operations after a temporary suspension, emphasizing the need to submit a written report to tax authorities before the suspension and to apply for resumption before restarting operations [14] Group 2 - The article outlines the new consumption tax policy for super luxury cars, stating that the retail price threshold for such vehicles is set at 900,000 yuan (excluding VAT) and includes various types of powertrains [16] - It specifies that no consumption tax will be levied on the sale of second-hand super luxury cars, defined as vehicles that have completed registration and are sold before reaching the mandatory scrapping standard [16] - The new regulations will take effect on July 20, 2025 [17]

Group 1 - The article defines equity as the ownership interest that individuals have in enterprises established within China, excluding sole proprietorships and partnerships [3] - Equity transfer includes various scenarios such as selling equity, company buybacks, and forced transfers by judicial or administrative authorities [5][6] - The article outlines that personal income tax on equity transfer is calculated based on the income from the transfer after deducting the original value of the equity and reasonable expenses [8] Group 2 - Equity transfer income is defined as the cash, physical assets, securities, and other economic benefits obtained from the transfer of equity [14] - The article specifies that the tax authority can determine equity transfer income under certain conditions, such as when the reported income is significantly low without justification [16] - Methods for determining equity transfer income include net asset valuation and comparative analysis with similar transactions [18][20] Group 3 - The article discusses how to confirm the original value of equity, which can be based on actual cash paid, the value of non-monetary assets, or other reasonable expenses related to the acquisition [24] - It emphasizes that the original value should include any reasonable taxes paid at the time of acquisition [24] - The article also mentions that if the equity is transferred at a price significantly lower than its fair value, the tax authority may question the legitimacy of the transfer [25]